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per Diem

Discussion in 'Tax Topics For Expediters' started by csands007, Jan 27, 2010.

  1. csands007

    csands007 New Recruit

    What IRS form do u use>
  2. Moot

    Moot Expert Expediter

    Form 1040, Schedule C. I don't recall the exact line number but it is listed under deductible meals...
  3. highway star

    highway star Seasoned Expediter

    What's the amount and percentage for '09?
  4. Moot

    Moot Expert Expediter

    80% of $52 for the first 9 months of 2009. 80% of $59 after October 1, 2009.
  5. highway star

    highway star Seasoned Expediter

    Thanks Mr. Moot, you're a fine, upstanding gentleman.
  6. Fkatz

    Fkatz Moderator

    Re: per Diem


    80% of $52 for the first 9 months of 2009. 80% of $59 after October 1, 2009.


    here is the law for per diem for 2009, 2010 and previous years

    What is the per diem rate?
    Starting October 1, 2009, the per diem rate changed from $52 from $59 per day.

    Any trucker, who used the $52 per diem special transportation rate for the first nine months of 2009, can claim $59 per diem for the remainder of the year for travel in the U.S.

    The per diem rate for meals in 2009 is 80% of $52 per day.
    The per diem rate for meals in 2008 was 80% of $52 per day.
    The per diem rate for meals in 2007 was 75% of $52 per day.
    The per diem rate for meals in 2006 was 75% of $52 per day.
    The per diem rate for meals in 2005 was 70% of $41 per day.
    The per diem rate for meals in 2004 was 70% of $41 per day.

    The per diem rate for meals when in Canada is 80% of $58 per day

    Per Diem can only be taken when the driver spends the night away from home.

  7. highway star

    highway star Seasoned Expediter

    In the per diem thread started by Teamcaffee you say that we can't use both rates. If we started on the $52 rate we have to stick with it for the entire year.
  8. Fkatz

    Fkatz Moderator

    Originally the the per diem law state that you would have to stick with it all year, but what you see is the from the OOIDA Website,
    I couldn' t find anythingon the IRS Web site, why I do not know normally there is on.;ly 1 paragraph in the publication, I went though all of them and did not see it

  9. AutonomyRex

    AutonomyRex New Recruit

    Hi Frank,

    Your last line in the above post got me to thinking.......

    Been looking thru you "per Diem" threads, and haven't found an answer to this question that poped into my head, concerned I have been doing my deductions correctly.

    If I leave Detroit at 4am on Mon morn, and go to Nashville than to Little Rock , than to Chicago, than Indy and end up in Warren, MI on Thursday night around 8p with a 8am Fri delivery appt....can I deduct PD for Thursday night if I chose to stay in my sleeper at the consignee and well as 1/4 to 1/2 of Friday....I'd have no car to drive home, but am close to my house and my company's domicile. But I am tired and want to sleep......

    At this point I am about 30 miles from home. Also, I may reload in Warren and head back out...and never stop at home, it's not exactly on a truck route. Taking a full PD for Friday........

    So is there a certain "radius" for the perdiem as well as having to "sleeper berth"?

    As a side bar...I have always taken the per diem for this posted "example" question. Hope I am clear on my Q?

  10. highway star

    highway star Seasoned Expediter

    There is a radius, I think 100 miles, so you couldn't use the per diem once you're that close to home.
  11. AutonomyRex

    AutonomyRex New Recruit

    I thought so on the I'd be better off and legal to stop out in KZOO and sleep and drive it in far as PD goes

  12. Fkatz

    Fkatz Moderator

    Hey Guys and Gals,

    There is still a great misunderstanding of the per diem,
    If you leave out on Monday, at 8AM, the is a 1/2 of day, and you go to Nashville, then little Rock, and have a load going back toward the house, it is not concidered time off as long as your under laod, the night you spent even though it might be in your own bed is copnsidered under load, and it is a per diem night. there is no radius at all, the radius is for local drivers only, but it is 250 miles each way, the 100 miles is for no log book reauired.

  13. AutonomyRex

    AutonomyRex New Recruit

    Thanks Frank,

    So when Under load, I am on per Diem....correct? And I leave at 530am...that is a full day, yes??

  14. highway star

    highway star Seasoned Expediter


    Per Diem covers meals away from home. If you're not away from home...??
  15. Crazynuff

    Crazynuff New Recruit

    I believe there is a stipulation for hours away from home the beginning and ending days of a trip . Posters may be misinterpreting this with miles away .
  16. Fkatz

    Fkatz Moderator


    mileage does not count, only time counts

    you leave between midnight and 6 AM you recieved full day
    you leave between 6 AM and Noon is considered a 3/4 day
    you leave between Noon and 6 PM is considerd 1/2 of a day
    and if you leavv after 6 PM it is a 1/4 deduction,
    the irs way of figuring is by thirds, not 1/4's or 1/2's

    It is the same but reversed when you actually go home.

    But itf you are just passing through the house and stop it is not considered time off, but added to the per deim daily rate.

    not through the house
    Last edited: Nov 12, 2010

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